PAYE for employers - Electronic message updates: keeping employers up-to-date

08 April 2014

HMRC is updating the Generic Notification Service (GNS) messages for 2014-15.

HMRC has a posted a message on their ‘What’s New’ web page:

The first of these updated messages - for late filing - is scheduled to be sent out shortly.

Employers will not necessarily receive a message in every instance of late filing. There is no need for employers to contact HMRC if they think they should have received a message but have not done so.

A Full Payment Submission (FPS) may trigger a late filing message if any of the employee payments reported on it are made before the date the employer sends the report. However, HMRC will issue a maximum of one late filing message in a tax month.

In some circumstances employers may have a valid reason to send their FPS after the date of payment. These employers can avoid getting a message by selecting the 'late reporting reason' indicator which is available on the FPS from 6 April 2014.

The updated message now includes reference to the introduction of the 'late reporting reason' and the staggered introduction of penalties.

The revised text, which reflects feedback from external stakeholders, reads as follows.

'Our records show that you didn't send HM Revenue & Customs your Full Payment Submission (FPS) on time. You must send an FPS each time you pay your employees'.

From October 2014, if you don't send your FPS on time you may incur in-year filing penalties. Please make sure that you send your FPS on time in future.

If a late reporting reason applies because you are unable to submit your FPS on or before the date an employee is paid, you should tell HMRC on your FPS - see the guide 'When to report payroll information’.

In response to customer feedback, HMRC has also enhanced the text of the email alerts sent to employers and their representatives to let them know they have received a GNS message.

The text previously directed employers to search for these in HMRC Online under the heading 'RTI Notices'. However, GNS messages are found using the link 'Generic Notification Notices', within HMRC Online. HMRC has amended the email instructions to make this clearer.

HMRC will be issuing the associated GNS messages for late payment and non-filing later in the year.

Other changes

Electronic Data Interchange (EDI) users may now choose to receive GNS messages through either EDI or the internet if they have EDI outbound communication in place.

More about GNS messages

Employers who receive one of these messages should use them as a prompt to ensure that their business is ready to submit their PAYE returns on time from 6 October 2014, in order to avoid potential in-year filing penalties.

There is full guidance on penalties in the guide 'What happens if you don't report payroll information on time'.